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术语“公司治理”于1976年首次出现于美国政府的官方杂志《联邦纪事》,经英国而移植至欧洲大陆及全世界。本文以“神田秀树-米约普模型”这一商法移植理论衡量我国对术语“公司治理”的移植的成败得失,发现“公司治理”能够较好融入我国现有的政治经济体制并嵌入现行的公司证券法律体系。但我国的公司治理研究缺乏必要的理论深度和应有的广度,公司治理实践也存在法律现实落后于理论研究的尴尬处境:立法机关似乎并未自觉按照公司治理理论进行公司和证券领域的制度设计,现行公司法和证券法的规定也远未达到“公司治理”及其体系的要求。
The term “corporate governance” first appeared in the official government magazine “Federal Register” in 1976 and was transplanted to the European continent and to the world via the United Kingdom. In this paper, we use the theory of “Kanda Hideki-Mieopu Model” to measure the success or failure of transplantation of the term “corporate governance” in our country and find that “corporate governance” can be better integrated into the existing Political and economic system and embedded in the current corporate securities legal system. However, the study of corporate governance in our country lacked the necessary theoretical depth and due breadth. The corporate governance practice also lags behind the factual reality that the legal reality lags behind that of theoretical research: the legislature does not seem to consciously conduct the system design in the corporate and securities fields according to the theory of corporate governance , The current company law and securities law also far from the “corporate governance” and its system requirements.